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Home » US Law » 2022 Ohio Revised Code » Title 57 | Taxation » Chapter 5735 | Motor Fuel Tax » Section 5735.103 | Padlocking Pumps of Retail Service Station.

Effective: October 1, 1996

Latest Legislation: House Bill 305 – 121st General Assembly

Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which the taxes have not been paid, the commissioner may padlock the pumps of the retail service station until the taxes are paid.